Dissertation > Excellent graduate degree dissertation topics show

Improve the fair value of applied research

Author: SuLi
Tutor: ZhangWenXian
School: Fudan University
Course: Business management
Keywords: fair value accounting measurement accounting mismatch
CLC: F233
Type: PhD thesis
Year: 2007
Downloads: 5231
Quote: 16
Read: Download Dissertation


Fair value is the direction of accounting. The newly issued Accounting Standard for Business Enterprises have converged with IFRS, in which there is considerable usage of fair value. It means that the problem about fair value we face has turned from "if " to "how" .This paper aims at the "how-to-use" problem, it reviews the theoretical and practical researches related to fair value, analyses China’ s treatment of fair value, examines the causes that hindered broader use of fair value, and provides some ways to improve the use of fair value in our country.The main conclusions and tributions of this paper include the following:a. Clarify the implications of fair value. The author suggests that take fair value as an multiple measurement attribution is confusing. To make out the implication of fair value, one should consider the market assumptions, the tense, and the viewpoint of valuation. Fair value is a single measurement attribution.b. Examine the causes and settlements for accounting mismatch. The author recognizes that the unbalanced use of fair value in financial assets and liabilities is the main cause of accounting mismatch. To solve the problem standard setters developed several unusual accounting method such as hedge accounting, the author makes it clear that only the use of fair value accounting can completely solve the question.c. Chinese listed companies have applied fair value accounting with caution. As showed in the Reconciliation between the new and old CAS and 2007 Interim Financial reporting, listed companies apply fair value accounting with caution , the use of fair value has limited influence on companies’ financial condition.d. The unsound financial markets and lack of basic institution are the main causes of differences between Chinese and foreign banks. The paper uses case study to show that because China has not yet developed some basic institutions, the development of financial markets have lagged behind international financial markets, thus hinder the use of fair value in China.e. Construct the framework to improve the use of fair value. It includes three ways: i)to improve the market conditions ; ii)to improve the efficiency of all the segments that involve in fair value;iii)to provide framework of fair value measurement.

Related Dissertations

  1. Alienation of the investment behavior of listed companies Empirical Study of the fair value of applications,F832.51;F224
  2. Research on Fair Value Application by a View of International Comparison,F233
  3. The Fair Value Measurement of Application in China’s Financial Institutions,F233
  4. The Analysis of the Enterprise Value of a Company as the Basis of the Fair Value,F275
  5. Study on Biological Assets Accounting,F233
  6. The Research on the Uncertainty of Fair Value Accounting,F233
  7. An Analysis of the Relevance Structure of Accounting System,F233
  8. The Research on the Application of Fair Value in Financial Instruments,F233
  9. The Analyse on the Fair Value Application of Enterprises in China,F233
  10. Our study of biological assets accounting measurement attributes,F233
  11. Derivative financial instruments hedge accounting Issues,F830.91
  12. Study on the Impact of Fair Value and It’s Fluctuation on Financial Risk,F224
  13. The Application of Fair Value Measurement in the Investment Real Estate,F233
  14. Earnings Management based on the fair value of listed companies,F275
  15. Post-crisis era of fair value accounting applied research,F233
  16. Fair value and Countermeasures,F233
  17. Study on Financial Report Information Quality under Fair Value,F233
  18. Study on the Application of Fair Value Measurement after Economic Crisis,F233
  19. Earnings Managemen Perspective,F275
  20. The Influence of Application of the Fair Value on Earnings Management,F275
  21. The Research on Application of Fair Value Measuring the Issue Concerning About Investment Real Estate and Management,F224

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile